https://www.taxtmi.com/caselaws?id=206503 The Appellate Tribunal CESTAT, New Delhi, dismissed the Revenue's appeal regarding the admissibility of input credit of service tax paid on outward transportation of goods. The Tribunal upheld the Commissioner (Appeals)' decision that service tax paid on transportation up to the place of sale is admissible as input credit when sales are on F.O.R. destination basis. The judgment emphasizes the importance of determining the place of removal and terms of sale in establishing eligibility for input credit, aligning with previous judicial decisions and ensuring consistency in tax matters. en-us Wed, 03 Aug 2011 00:00:00 +0530 Fri, 04 Nov 2011 07:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206503 The Appellate Tribunal CESTAT, New Delhi, dismissed the Revenue's appeal regarding the admissibility of input credit of service tax paid on outward transportation of goods. The Tribunal upheld the Commissioner (Appeals)' decision that service tax paid on transportation up to the place of sale is admissible as input credit when sales are on F.O.R. destination basis. The judgment emphasizes the importance of determining the place of removal and terms of sale in establishing eligibility for input credit, aligning with previous judicial decisions and ensuring consistency in tax matters. Case-Laws Service Tax Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206503